Kamal Agencies Through Its Authorised Signatory Mr Nawal Kishore Agarwal vs. The State Of Jharkhand

Cont.(Cvl)/657/2020HC JharkhandGSTCNR JHHC01030563202010 January 2024Bench: HON'BLE THE ACTING CHIEF JUSTICE SHREE CHANDRASHEKHAR,HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY1 pages
AI SummaryRemanded

Facts

This matter concerns a Contempt Case (Civil) No. 657 of 2020 filed by Kamal Agencies, a proprietorship firm in Ranchi, Jharkhand. The petitioner had approached the High Court, and during the pendency of the contempt petition, the learned counsel for the petitioner submitted that the order passed by the Court has been complied with. Consequently, the petitioner stated that they no longer have any surviving cause of action to pursue the contempt application, despite the order having been passed against the petitioner. The respondents include the State of Jharkhand and two tax authorities: Sri Srikant Choudhary, Superintendent (Technical), CGST & CX., Ranchi North Division, and Sri Jagdish Sahoo, Deputy Commissioner of State Taxes, Special Circle, Ranchi.

Held

The Court considered the submission made by the learned counsel for the petitioner. The petitioner's counsel stated that the order passed by this Court during the pendency of the contempt petition had been complied with, and as a result, the petitioner no longer had any surviving cause of action to pursue the contempt application. Based on this submission, the Court found no reason to continue the contempt proceedings. The Court's decision was to drop the contempt proceeding. The ratio decidendi is that if a party initiating contempt proceedings confirms compliance with the underlying court order and withdraws their cause of action, the contempt proceedings can be dropped.

Key Issues

1. Whether the contempt proceedings should be dropped given the submission by the petitioner that the order of this Court has been complied with and there is no surviving cause of action. Petitioner's contention: The petitioner, through their counsel, submitted that the order passed by this Court during the pendency of the contempt petition has been complied with. Therefore, they do not have any surviving cause of action to continue pursuing the contempt application. Revenue/State's contention: The judgment does not record any specific contention from the State or the Opposite Parties regarding the dropping of the contempt proceedings. The submission regarding compliance and lack of cause of action was made by the petitioner's counsel.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JHARKHAND AT RANCHI

Cont. Case (Civil) No. 657 of 2020 Kamal Agencies, a proprietorship firm, situated at Sahida Palace, 39 Shradhanand Road, Ranchi, Jharkhand, through its Authorised Signatory Mr. Nawal Kishroe Agarwal, son of Lae Daulat Ram Agarwal, aged about 50 years, resident of 103, Mangal Pratap Kunj, Lake Avenue, Kanke Road, P.O.- G.P.O., P.S.- Gonda, District – Ranchi (Jharkhand). …. Petitioner

Versus

1.

The State of Jharkhand.

2.

Sri Srikant Choudhary, Superintendent (Technical), CGST & CX., Ranchi North Division, having its office at 6th Floor, Mahabir Tower, Behind Glitz Cinemas, Ranchi, P.O.- G.P.O., P.S.- Daily Market, District – Ranchi (Jharkhand).

3.

Sri Jagdish Sahoo, Deputy Commissioner of State Taxes, Special Circle, Ranchi, having his office at Commercial Taxes Department, Court Compound, Behind Jaipal Singh Stadium, Kutchery Road, Ranchi, P.O.- G.P.O., P.S.- Kotwali, District – Ranchi (Jharkhand). Opposite Parties / Contemnors

--------- CORAM: HON’BLE THE ACTING CHIEF JUSTICE

HON’BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY

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The judgment continues below.

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